Record the following transactions for Sparky’s Pet Shop using the general journal form provided below. Assume Sparky’s uses a perpetual inventory system. Omit transaction descriptions from entries:

Date	Transaction
July 3	Sold merchandise on account for $3,750. The cost of the merchandise sold was $2,000
July 5	Issued credit memo for the $1,050 for merchandise returned from sale on July 3. The cost of the merchandise returned was $610.
July 12	Received check for the amount due for sale of July 3 less return on July 5.
August 1	Purchased $6,000 of merchandise on account, terms 2/10, n/30.
August 3	Returned $1,500 of merchandise purchased on August 1 due to defects.
August 7	Recorded cash sales for the first week of August, $9,750 plus 6% sales taxes; cost of the merchandise was $4,000.
August 10	Made sale on account to a local breeder for $500, terms 1/10 net 30; cost of the merchandise was $200.
August 11	Paid for the merchandise purchased on August 1, less return.
August 20	Received payment from sale of August 10.